PENGARUH PENERAPAN CORPORATE GOVERNANCE, SEKTOR IN DUSTRI, PROFITABILITAS, DAN FINANCIAL LEVERAGE TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2015-2018

Dyanira Putri Hertika, M. Cholid Mawardi, Siti Aminah Anwar

Abstract


This study aims to determine the effect of corporate governance, the industrial sector, profitability, and financial leverage on income smoothing for the 2015-2018 period, using purposive sampling techniques and using multiple linear regression analysis with the Statistical Package for Social Sciences (SPSS), the data used are secondary data from relevant resources. The results showed that corporate governance does not significantly influence the income smoothing practice, the industrial sector influences the income smoothing practice. profitability and financial leverage have no significant effect on income smoothing practices.

 

Keyywords : corporate governance, industrial sector, profitability, financial leverage, income smoothing.


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